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2018 (12) TMI 778 - AT - Central ExciseClandestine removal - Khaini - Revenue alleged that the assessee did not fully account the goods manufactured in the factory in the statutory records and cleared the unaccounted portion clandestinely without payment of duty - Held that:- The assessee has admitted that they have continued to follow the same process of manufacture; and the percentage of ingredients during the current period of dispute, as in the earlier period which was already investigated and settled. The proprietor in his statement dt. 20/05/2006 has also admitted to the fact of non accountal of the additional quantity of khaini as result of addition of water. Time Limitation - Held that:- The Hon’ble Supreme Court has held in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA], that the extended period of limitation under Section 11A will not be available to Revenue to raise demand a second time on the same set of allegations. Consequently, it is concluded that the demand duty is to be restricted to the normal time limit. Appeal allowed in part.
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